Another merit badge with similar design https://asiamedals.info/threads/merit-badge-from-3rd-kawagoe-city-branch-of-imperial-military-reservist-association.24769/
Obverse
功労 - merit
Reverse
帝国在郷軍人會 - Imperial Military Reservist Association
霞村分會 - Kasumi Branch of Association
imperial military reservist association
imperial military reservist association badge
japanese badge
kasumi branch of reservist association badge
reservist association merit badge
功労章
帝国在郷軍人會功労章
帝国在郷軍人會霞村分會功労章
